Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES

  1. § 810-6-5-.01 - Closure, Denial, Revocation, or Suspension Of Accounts
  2. § 810-6-5-.01.01 - Renewal of an Annual License
  3. § 810-6-5-.02 - State Sales And Use Tax Certificate Of Exemption (Form STE-1) - Issued For Wholesalers, Manufacturers And Other Product Based Exemptions
  4. § 810-6-5-.02.01 - State Sales And Use Tax Certificate Of Exemption For Entities Having A Statutory Exemption From The Payment Of Sales, Use, And Lodgings Taxes
  5. § 810-6-5-.02.02 - Informational Report For Entities Having A Statutory Exemption From The Payment Of Sales, Use, And Lodgings Taxes
  6. § 810-6-5-.03 - Contractors' Gross Receipts Tax
  7. § 810-6-5-.03.01 - Contractor's Gross Receipts Tax Discount
  8. § 810-6-5-.04 - Credit For Taxes In Other States
  9. § 810-6-5-.04.01 - Reciprocity For Municipal And County Sales, Gross Receipts, Use, And Rental Taxes
  10. § 810-6-5-.04.02 - Seller's Responsibility To Collect County And Municipal Sales And Use Taxes
  11. § 810-6-5-.05 - Effective Date Of New Sales And Use Tax Laws
  12. § 810-6-5-.06 - Hotels, Lodging Houses, Apartment Houses, Tourist Camps
  13. § 810-6-5-.09 - Leasing and Rental of Tangible Personal Property
  14. § 810-6-5-.09.01 - Leasing And Rental Of Tangible Personal Property - Rule No. 2
  15. § 810-6-5-.10 - Lodgings Tax As It Applies To Accommodations Provided By Trailer Courts
  16. § 810-6-5-.11 - Nonresident Vendor's Liability For Use Tax On Deliveries Made Outside Alabama
  17. § 810-6-5-.11.05 - Casual Sales Tax And Use Tax On Automotive Vehicles, Motorboats, Truck Trailers, Trailers, Semitrailers, Travel Trailers, And Manufactured Homes
  18. § 810-6-5-.11.06 - Sales And Use Tax Due On Certain Boats Purchased Out Of State Other Than At Wholesale Or Purchased In State Other Than At Wholesale From Persons Other Than Licensed Dealers
  19. § 810-6-5-.12 - Personal Property Used In Rooms Or Other Lodgings
  20. § 810-6-5-.13 - Persons, Firms, And Corporations Subject To Lodgings Tax
  21. § 810-6-5-.14 - Pipeline Company - Property Transfers
  22. § 810-6-5-.16 - Churches And Other Religious Organizations And Institutions
  23. § 810-6-5-.17 - Rooms Or Other Accommodations Furnished For Purpose Other Than Sleeping Quarters
  24. § 810-6-5-.18 - Sales Exclusively Of Articles For 10¢Or Less
  25. § 810-6-5-.19 - Seller To Give Receipt For Tax Collected
  26. § 810-6-5-.19.01 - State Use Tax Returns
  27. § 810-6-5-.20 - Services Furnished In Rooms Or Other Lodgings
  28. § 810-6-5-.21 - Lodgings And Programs Provided For Children, Students, Or Members Or Guests Of Nonprofit Organizations By Camps, Conference Centers, And Similar Facilities
  29. § 810-6-5-.22 - Lodgings Tax Returns
  30. § 810-6-5-.22.01 - Collection and Reporting Requirements for Accommodations Intermediaries and Accommodations Providers
  31. § 810-6-5-.23 - Temporary Storage And The Use Tax Law
  32. § 810-6-5-.24 - Reserved
  33. § 810-6-5-.25 - Used Property Brought Into Alabama For Use By Owner
  34. § 810-6-5-.26 - Utility Privilege Or License Tax
  35. § 810-6-5-.26.01 - Mobile Communication Services Tax
  36. § 810-6-5-.26.02 - Utility Tax Direct Pay Permit
  37. § 810-6-5-.26.04 - Utility Tax Exclusion For Patronage Refunds Distributed To Members By Electric And Telephone Cooperatives
  38. § 810-6-5-.26.05 - Utility Gross Receipts Tax Or Mobile Communication Services Tax Certificate Of Exemption (Form STE-3) - Responsibilities Of The Certificate Holder - Burden Of Proof - Liability For Taxes Later Determined To Be Due
  39. § 810-6-5-.27 - Pharmaceutical Providers Tax
  40. § 810-6-5-.27.01 - Nursing Facility Tax
  41. § 810-6-5-.27.02 - Hospital Assessment For Medicaid
  42. § 810-6-5-.28 - Appliances And Devices Using Electricity As An Energy Source, General Rate Applicable Thereto
  43. § 810-6-5-.29 - Oxygen And Durable Medical Equipment
  44. § 810-6-5-.30 - Filing And Paying State Sales And State-Administered Sales, Use, Lodgings, And Rental Taxes On A Quarterly, Semi-Annual, Or Annual Basis
  45. § 810-6-5-.30.01 - Filing And Paying State Rental Tax And State-Administered County And Municipal Rental Taxes On A Quarterly, Semi-Annual, Or Annual Basis. (REPEALED)
  46. § 810-6-5-.31 - City And County Sales, Use, Rental, And Lodgings Tax Return
  47. § 810-6-5-.32 - Hydroelectric Privilege License Tax Return
  48. § 810-6-5-.33 - Alabama Drycleaning Environmental Response Trust Fund - Owner Of An Abandoned Drycleaning Facility Or Impacted Third Party
  49. § 810-6-5-.34 - Alabama Drycleaning Environmental Response Trust Fund - Drycleaning Facilities
  50. § 810-6-5-.35 - Alabama Drycleaning Environmental Response Trust Fund - Wholesale Distributors Of Drycleaning Agents
  51. § 810-6-5-.36 - Prepaid Wireless 9-1-1 Charge
  52. § 810-6-5-.36.01 - Sales Of Prepaid Wireless Service
  53. § 810-6-5-.37 - Procedures For Beer And Wine Distributors Reporting Sales Of Beer And Wine For Resale In This State

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.

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